2005 (8) TMI 518

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....ltant, for the Respondent. [Order]. -   Heard both sides. 2. The Appeal No. E/410/03 is filed by the Department aggrieved by the Order of the Commissioner (Appeals) in expunging the remarks in the Order-in-Original. According to the Department, this power of expunging the remarks is not vested with the Commissioner (Appeals) under sub-section 3 of Section 35A of the Central Excise Act....

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....he expunction herein i.e. the assessee was successful before this Tribunal vide another Appeal No. E/3673/03, wherein the Tribunal has considered awarding interest on the payment due to the assessee. Therefore, in view of the Tribunal's decision, the present appeal filed by the Department is not sustainable. 4. The other Appeal No. E/327/03-Mum. is filed by the assessee assailing the Order o....